Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR
Cheque Bounce Charges attracts GST: AAAR
GST Payable on Penal Interest for delay in EMI payment: AAAR
Endorsement copies of ARE-3 cannot be treated as final proof of export
Long duration post graduate programs offered by IIMB exempt from GST
Supply of Energy Efficient Street Lighting services to Municipality is supply of goods
IIM, Calcutta eligible for GST exemption & is an Educational Institution: AAAR
Amortized cost of tools cannot be added to arrive at value of goods supplied for GST
AAAR members differ on classification of tea bag manufacturing service
Jewellery products containing watch classifiable under Heading 9101
AAAR set aside irrelevant and infructuous finding of AAR
GST on Sale of sweets, namkeens, cold drinks & other edible items through restaurant
Sale of sweets, namkeens etc. is ‘composite supply’ and no input credit allowed: AAAR
GST payable on Back Office Support Services and are not Exports
AAAR brings together decisions of Appellate Authorities for Advance Ruling under GST across States and Union Territories. The archive covers appeals involving classification of goods and services, taxability, applicable GST rates, input tax credit, exemptions, valuation and other questions arising under the GST advance ruling framework. Taxpayers, businesses, Chartered Accountants, advocates and GST professionals can use this consolidated TaxGuru category to research appellate advance rulings across India. Dedicated State-wise AAAR categories provide more focused access to decisions of individual appellate authorities.
